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Corporate & Entity Design

Sint Maarten
Corporate Structure

Engineering the optimal entity — NV, BV, or Foundation — to hold and distribute your income, protect your assets, and integrate cleanly with your Penshonado or residency strategy.

NV
Naamloze Vennootschap — public company
Holding
BV
Besloten Vennootschap — private company
Operating
Foundation
Stichting — non-equity structure
Protection

NV, BV, or Foundation — which is right for you?

Sint Maarten offers three primary corporate vehicles. Choosing incorrectly has long-term tax and governance consequences.

Feature NV (Naamloze Vennootschap) BV (Besloten Vennootschap) Foundation (Stichting)
Equity / ShareholdersYes — shares may be publicly tradedYes — shares restricted to closed groupNo — no shareholder structure
Minimum CapitalANG 50,000 minimumANG 40,000 minimumNone required
Best UseHolding companies, joint ventures, large-scale investment structuresOperating businesses, SME structures, Penshonado income vehiclesAsset protection, family wealth preservation, succession planning
Profit DistributionDividends to shareholdersDividends to shareholdersGoverned by purpose deed
Tax TreatmentCorporate income tax on local profitsCorporate income tax on local profitsPotential non-profit exemptions
Liability ProtectionStrongStrongStrong
Setup ComplexityModerateModerateModerate
Penshonado CompatibleYesYesSituational

Complete entity design and incorporation

We handle every aspect of corporate setup — from entity selection through active registration and banking introduction.

Entity Selection Analysis

We review your income sources, residency status, ownership goals, and future plans to recommend the optimal entity structure.

  • Income classification review
  • Shareholder / beneficiary structure design
  • Tax efficiency modeling
  • Multi-entity layering if needed

Articles & Deed Preparation

Preparation of all foundational corporate documents, including articles of incorporation or foundation deed, drafted to your specific requirements.

  • Articles of incorporation drafting
  • Foundation deed preparation
  • Shareholder register setup
  • Director resolution templates

Government Registration

We manage the full registration process with the Sint Maarten Chamber of Commerce and Tax Office, including all required filings.

  • Chamber of Commerce filing
  • CRIB tax registration number
  • Trade register publication
  • Notarial deed coordination

Banking Introduction

We introduce you to our established banking contacts in Sint Maarten and assist with the corporate account opening documentation.

  • Bank selection guidance
  • Account opening documentation
  • KYC/AML preparation assistance
  • Signatory authority structure

Governance Framework

A properly governed entity avoids regulatory exposure. We set up the governance framework to keep your entity compliant long-term.

  • Director appointment structure
  • Annual meeting requirements
  • Record-keeping setup
  • UBO registration guidance

Penshonado Integration

For clients pursuing Penshonado status, we design the corporate structure to work optimally with the 10% tax program — maximizing qualifying foreign-source income classification.

  • Income flow design for Penshonado eligibility
  • Dividend policy structuring
  • Cross-border income sourcing clarity
  • Coordination with home country structures

From briefing to operating entity

A structured engagement with clear milestones from first conversation to active entity.

1
Day 1–3

Strategy Briefing

We review your financial picture, goals, and how this entity fits your broader Sint Maarten strategy.

2
Week 1–2

Structure Design

We produce a recommended entity structure with tax modeling and rationale for board and ownership design.

3
Week 2–4

Notarial Filing

Deed preparation, notarization, Chamber of Commerce registration, and CRIB tax number issuance.

4
Week 4–6

Activation

Banking introduction, governance documentation, and full handover with operational compliance framework.

Corporate structure questions answered

Yes. Both residents and non-residents can incorporate entities in Sint Maarten. However, to benefit from the Penshonado tax regime in conjunction with a local entity, physical residency is required. We advise on the correct sequencing of incorporation and residency establishment.
Sint Maarten's corporate income tax is levied on locally-sourced profits. The applicable rate and specific treatment depend on the entity type and the nature of income. For foreign-source income channeled through a properly structured entity by a Penshonado resident, the 10% personal rate applies to qualifying distributions — not the corporate rate. Structuring this correctly is central to what we do.
Sint Maarten entities require a registered office address. Director requirements vary by entity type. For NV and BV structures, we can advise on director appointment, including nominee director arrangements where appropriate and legally sound.
From signed engagement to registered entity, the process typically takes 3 to 6 weeks, depending on notarial availability and government processing times. We set clear timeline expectations at the outset of every engagement.

Build the complete structure

Design your Sint Maarten corporate structure

Book a complimentary session to discuss entity selection, structuring options, and how a Sint Maarten entity fits your overall tax and wealth strategy.

NV, BV, or Foundation recommendation
Income flow and tax modeling
Penshonado integration planning
Complimentary — valued at $500 USD
Book a Corporate Structure Session
Tell us about your entity goals and we'll respond within one business day.